154 Checklist Real Property

MCL 211.154 CHECKLIST – REAL PROPERTY

This checklist is to aide in the filing of Forms 627 (L4154) and 628 (L4155).  An incomplete submission will result in processing delays.

• Petition form utilized is the current version (updated annually by the STC). 

• Petition form is completed in its entirety. 
  • Property owner(s) name and address is complete. 

  • A detailed explanation of the requested change is provided. 
  • The Petition is signed. (Form 627 by the equalization director or assessor.  Form 628 by the current owner or authorized agent.) 
  • Petition years include the current year and two previous years.  If you do not wish to include all three eligible years, please indicate “N/A” for any year you wish to exclude. 

• Property record cards for each year of the requested change(s) are provided. 

• A valuation statement or corrected property record card for each year of the requested change(s) are provided, depicting the adjusted requested assessed and taxable values. 

• Assessor mathematical calculations for assessed and taxable values are provided if the new or loss predates the years under consideration.  (Values must be calculated back to the year after the last transfer of ownership, the year after the omission of the property, or 1995, whichever is later.) 

• If submitting a non-concurrence on page 2, a reason must be included. 

For additional information, forms, and frequently asked questions on the STC 154 Petition process, please refer to the State Tax Commission website at www.michigan.gov/154petitions or contact the Department of Treasury, Property Services Division staff at treas-154petitions@michigan.gov